000			00324nam a2200133Ia 4500
005			20260205052033.0
008			260111s9999||||xx |||||||||||||| ||und||
082			_a657 G960A
100			_aGUPTA, R L
245		0	_aADVANCED ACCOUNTANCY
260			_aNEW DELHI _bSULTAN CHAND & SONS _c1993
300			_a661P.
942			_cBK
999			_c107322 _d107322